New legislation came into effect on 1 January 2019 in the Cayman Islands which requires certain Cayman Islands entities carrying on certain activities to demonstrate that they have sufficient "economic substance" ...

The draft Economic Substance Code has now been published by the ITA and contains rules and guidance from the ITA with regard to the application of the Economic Substance (Companies and Limited Partnerships) Act 2018.

Foreign companies which hold UK property will have to register details of their beneficial owners on a public register under plans announced by David Cameron yesterday at the Anti-Corruption Summit in London.

With the introduction of the new 3% SDLT band for buy-to-let investors – effective from 1 April, attention is now turning to the impact for UK property prices of British exit from the European Union...